Schedule of Classes - Office of the Registrar

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2011 - Summer

Hankamer School of Business (BU)

Accounting (ACC)

ACC 2303

Financial Accounting

2303 Financial Accounting Prerequisite(s): A minimum grade of C in MIS 1305; or CSI 1430. An introduction to corporate financial statements, their preparation, and their use in decision making by persons outside the organization. The course focuses on analyzing business transactions to chart their effects on the results of operations, the cash flows, and the financial position of businesses organized for profit.

2304 Managerial Accounting Prerequisite(s): A minimum grade of C in ACC 2303. An introduction to principles of managerial accounting. Emphasis is given to the development and use of accounting information to support managerial decision-making processes in manufacturing, service, and not-for-profit settings. Topics include managerial concepts and systems, various analyses for decision making, and planning and control.

3302 Financial Accounting and Reporting II Co-requisite(s): ACC 3304 and 3310. Prerequisite(s): ACC 3301 and 3303 with minimum grade of C or better in each course; only open to accounting majors. A continuation course to ACC 3301, examining financial accounting considerations of business transactions. Emphasis is placed on understanding the recognition, measurement, and reporting of revenue, earnings per share, deferred taxes, pensions, and leases.

4340 Advanced Accounting Prerequisite(s): ACC 3302, ACC 3304 and ACC 3310 with a grade of C or better in each course. (Not open to pre-business students.) A study of partnership accounting practices and the techniques followed to consolidate the financial statements of parent and subsidiary companies. Attention is also given to the distinctive accounting procedures associated with governmental and not-for-profit accounting.

4V98 Special Studies in Accounting 1 to 6 sem. hrs. Prerequisite(s): Consent of instructor; not open to pre-business students. Individualized research in accounting. Student's proposals for special study project must be approved by the supervising faculty member. Offered on demand and by consent of the advisor for one to six semester hours. May be repeated several times under different topics.

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17211

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1 - 6

Independent Study

STAFF

Start Date: 06/01/2011; End Date: 07/06/2011

ACC 5380

Adv Financial Acc Topics

5380 Advanced Financial Accounting Topics Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor. Business combinations and consolidated financial statements, accounting for partnerships, governmental and not-for-profit accounting, and other topics of contemporary interest.

2304 Managerial Accounting Prerequisite(s): A minimum grade of C in ACC 2303. An introduction to principles of managerial accounting. Emphasis is given to the development and use of accounting information to support managerial decision-making processes in manufacturing, service, and not-for-profit settings. Topics include managerial concepts and systems, various analyses for decision making, and planning and control.

4396 Internship in Accounting Prerequisite(s): ACC 3302, 3304 and 3310 with a grade of C or better in each course and consent of director of accounting internships. (Not open to pre-business students). Supervised work, full-time, for a minimum of eight consecutive weeks with duties consistent with those of beginning accounting graduates.

5330 Seminar in Auditing and Assurance Services Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor. A study of auditing and assurance services theories and methodologies through use of case studies, video simulations and reading of current literature. Topical coverage includes emerging issues in auditing, attestation, and assurance services.

5365 Advanced Individual Taxation Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor. In-depth coverage of selected areas of taxation relevant to individuals including the alternative minimum tax system; limitations on losses and deductions; acquisitions; uses and dispositions of interests in property; depreciation methods; characterization and reporting of gains and losses; deferral techniques; and other current topics.

5395 Internship in Accounting Prerequisite(s): Admission to MAcc or MTax program and Consent of Director of Accounting Internships. Directed real-world learning experience under the supervision of a practicing accountant. The internship assignment must be approved by the Director of Accounting prior to enrollment.

4396 Internship in Accounting Prerequisite(s): ACC 3302, 3304 and 3310 with a grade of C or better in each course and consent of director of accounting internships. (Not open to pre-business students). Supervised work, full-time, for a minimum of eight consecutive weeks with duties consistent with those of beginning accounting graduates.

5331 Fraud Examination Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor. An in-depth study of the nature of financial fraud, its legal elements and criminology, and the methods used to prevent and detect it. Included is exposure to the process by which financial fraud, including computer fraud, is investigated. Litigation techniques, including the giving of expert testimony, are studied. Fraud prevention techniques for business entities are also covered.